AustLII Tasmanian Consolidated Acts

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FINANCIAL MANAGEMENT AND AUDIT ACT 1990 - SECT 3

3. Interpretation

In this Act, unless the contrary intention appears –

"accounting manual" means the accounting manual of an Agency issued and in force from time to time under section 10;
"accounts" means the records, however compiled and whether recorded or stored in written or printed form or on microfilm or by electronic process or otherwise, of transactions in respect of public money or other money or public property or other property, expressed in money, or in the case of property expressed in money or other units of measurement, being records required to be established and kept for the purposes of this Act and includes books, documents, monetary forms, abstracts, vouchers and other documents from which any such records have been compiled;
"Agency" means a Government department specified in Column 1 of Schedule 1;
"the appropriate Minister", in relation to an Agency, means the Minister for the time being responsible for the administration of that Agency;
"Auditor-General" means a person holding the office of Auditor-General by virtue of section 7 of the Audit Act 2008;
"certifying officer" means an officer appointed as a certifying officer under section 22(h);
"clearing account" means a bank account of an Agency in which money is deposited before it is credited to the Public Account;
"financial year" means –

(a) a period of 12 months ending on 30th June in any year; or

(b) any other period of 12 months in respect of which an Agency is required by any written law or by a direction given under section 29 to maintain financial records;

"Government department" means an Agency referred to in Column 1 of Schedule 1;
"Head of Agency" means a Head of Agency referred to in Column 2 of Schedule 1 and includes the officers specified in Column 2 of Schedule 2;
"officer" means a person who is –

(a) a State Service officer or State Service employee; or

(b) employed by or in an Agency or by the Governor-in-Council pursuant to the Royal prerogative or pursuant to any written law, whether that person is employed under a contract of service or a contract for service and whether or not that person receives any remuneration for the employment;

"other money" means money, negotiable instruments or securities of any kind for the payment of money, other than public money, collected, received or held by the Treasurer, a Head of Agency or an officer in the course of official duties;
"other property" means property, other than public property and other money, held by the Treasurer, a Head of Agency or an officer in the course of official duties;
"public money" means money, negotiable instruments or securities of any kind for the payment of money collected, received or held by a person for or on behalf of the Crown in right of the State and includes all money forming part of, or payable to, the Public Account;
"public property" means all property other than public money held by any person for or on behalf of the Crown in right of the State;
"quarter", in relation to a financial year, means a period of 3 months commencing on the first, fourth, seventh or tenth month in that financial year;
"the regulations" means regulations made and in force under this Act;
"the repealed Act" means the Audit Act 1918;
"the Secretary" means the Secretary of the responsible Department in relation to the Public Account Act 1986;
"the Treasurer's Instructions" means Instructions issued by the Treasurer under section 23;
"written law" means an Act passed by the Parliament of Tasmania and for the time being in force and all subordinate legislation for the time being in force under any such Act.



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